WV Code 11-5-1 requires all persons who own taxable personal property located in West Virginia as of July 1 to report this property to the Assessor's Office each year. The Assessor's Office works diligently to make inquiry of property owners each year. However, it is the legal responsibility of every property owner to report personal property to the Assessor's Office each year.
Personal property should be reported to the Assessor's Office between July 1 and October 1 of each year. Assessments received after October 1 are subject to a penalty in accordance with WV Code. No assessments can be accepted for the upcoming tax year after January 31. Assessments not received between July 1 and January 31 must be assessed as supplements.
The Assessor's Office mails personal property assessment forms in June of each year. The form is also available in the Assessor's Office or online by clicking here